{"id":11380,"date":"2022-08-30T08:53:37","date_gmt":"2022-08-30T06:53:37","guid":{"rendered":"https:\/\/www.ics-adminservice.de\/nicht-kategorisiert\/prize-question-of-the-month-who-receives-the-energy-price-lump-sum\/"},"modified":"2026-03-05T15:29:22","modified_gmt":"2026-03-05T14:29:22","slug":"prize-question-of-the-month-who-receives-the-energy-price-lump-sum","status":"publish","type":"post","link":"https:\/\/www.ics-adminservice.de\/en\/human-resources\/prize-question-of-the-month-who-receives-the-energy-price-lump-sum\/","title":{"rendered":"Prize question of the month: Who receives the energy price lump sum?"},"content":{"rendered":"\n

We imagine a company in Bavaria with about 100 employees, ten of whom are in a mini-job relationship, five employees are currently on parental leave, two in the release phase of partial retirement, another two are sick in continued payment of wages and one employee is in receipt of sick pay, then there is a managing director, two cross-border commuters who are resident in Austria and old commitments are made to four former employees. company pensions are paid out to employees \u2013 the rest are, so to speak, completely normal employees.<\/p>\n\n

And, who do you think, who gets the EPP and who doesn’t?!<\/h4>\n\n

Well, if this were that easy, it is definitely worth taking a look at the FAQ list of the Federal Ministry of Finance<\/a> with a tender 18 pages, which was only published in an updated version on 20.07.2022 – after the status of 17.6.2022 was no longer up-to-date. If you think that your exact case can be found as a question, then you will probably be disappointed. <\/p>\n\n

But as always, let’s start from the beginning: Basically, it is very nice to pay a lump sum from the state, which \u2013 according to the introduction on the FAQ list \u2013 has the following background:<\/p>\n\n

“The energy price lump sum (hereinafter referred to as “EPP”) of 300 euros is intended to relieve those population groups who typically incur travel costs in connection with their income generation and who are heavily burdened in this regard due to the current energy price development. The EPP is socially structured. It is usually taxable, so that the net relief is reduced in accordance with the personal tax burden.” <\/em><\/p>\n\n

The EPP is therefore taxable and very quickly it follows from the FAQ that it is another income in tax law and that it is not remuneration in social security according to \u00a7 14 SGB IV and in the later part of the FAQ of 20.07.2022 we also learn that the EPP is not attachable. So the wage type can be programmed quickly and should usually be paid out in the month of September. So I could end my contribution here if there were not the following questions to be clarified: Who actually receives the EPP from the employer and what requirements must be met for this? <\/p>\n\n

Eligibility requirements for the energy price lump sum<\/a><\/h4>\n\n

Of course, this is also very easy to answer, all employees who are fully liable to tax on the cut-off date of September 1, 2022 and are in a 1st employment relationship (tax class I-V) and the employer has a monthly wage tax registration period will also receive the EPP paid out with the September settlement. Super easy, right? <\/p>\n\n

Oh, you ask yourself,<\/p>\n\n